https://www.taxtmi.com/highlights?id=82218 Central Excise demands cannot be sustained solely based on confessional statements without corroborative documentary evidence. Retracted affidavits cannot be relied upon in isolation. Cross-examination must be allowed when requested for statements relied upon. Clandestine clearance allegations require substantial evidence from the Revenue, which was lacking in this case. Demands and penalties were set aside due to lack of merits and insufficient evidence presented by the Revenue. en-us Tue, 15 Oct 2024 08:39:03 +0530 Tue, 15 Oct 2024 08:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=82218 Central Excise demands cannot be sustained solely based on confessional statements without corroborative documentary evidence. Retracted affidavits cannot be relied upon in isolation. Cross-examination must be allowed when requested for statements relied upon. Clandestine clearance allegations require substantial evidence from the Revenue, which was lacking in this case. Demands and penalties were set aside due to lack of merits and insufficient evidence presented by the Revenue. Highlights Central Excise Tue, 15 Oct 2024 08:39:03 +0530 https://www.taxtmi.com/highlights?id=82218